This is one of the main fiscal measures contemplated in the General State Budget and has entered into force this January.
If in the payroll of this month of January the income that you receive in the bank is higher than usual, it is not an error but a change in the IRPF. This is one of the main fiscal measures included in the 2023 General State Budget.
Specifically, the Government approved last December a tax reduction for all people with incomes of less than 21,000 euros gross per year, which will cause these workers to earn more from this January. This occurs because, with the measure, the amount of the reduction for obtaining earned income and the threshold from which it is applicable is raised.
Until now, this tax benefit was applied to gross income between 15,000 and 18,000 euros. However, the 21,000 gross is the median salary in Spain, therefore, with the modification, the increase in the reduction benefits half of the wage earners in Spain.
Income between 22,000 and 35,200 as of February
To avoid 'jumping errors', this measure will also benefit those with incomes between 22,000 and 35,200 euros. However, in this case, the measure will apply from February.
The tax authorities have decided not to apply it since January to give companies a certain margin to prepare the computer programs for the new withholding scheme approved within the personal income tax regulation.